a) The contingent liabilities, as disclosed in note 19 to the financial statements, include the Department's obligations in respect of abandoned mines. The Department is and has been conducting rehabilitation activities in respect of abandoned mined in accordance with the National Strategy for the Management of Derelict and Ownerless Mines in South Africa. The Department is still in the process of establishing a financial estimate of the liability with the result that management has taken a decision not to disclose a provision in this regard. The Department's records did not permit the application of alternative audit procedures regarding its obligation in respect of abandoned mines. Consequently, there was insufficient appropriate audit evidence to satisfy the Auditor-General as to the existence, completeness and valuation of the contingent liabilities and the corresponding impact on the provisions balance.